28. According to the regulations regarding Certificates of Origin, which of the following will be considered a substantial transformation?
(A)Processing operations involving simple assembling
(B)Procedures for concentration but do not change the original nature of the product
(C)Preservation required for transportation
(D)A raw material undergoes processing, resulting in an added value that exceeds 35%

29. What is the time basis for customs clearance operations at the logistics center? (A)a working-hour basis (B)a 24-hour basis (C)a working day basis (D)a 12-hour basis

30. What are the differences between a logistics center and a bonded warehouse? (A)Both the bonded warehouse and logistics center can simple processing the goods. (B)A logistics center can only perform reconditioning, while a bonded warehouse can simple processing the goods. (C)A bonded warehouse can only perform reconditioning, while a logistics center can simple processing the goods. (D)Both the bonded warehouse and logistics center cannot simple processing the goods.

31. Prior to the airplane or vessel’s arrival, how many hours should both air and sea forwarders submit the import cargo manifest to Customs? (A)For the air forwarder is 2 hours and for the sea forwarder is 6 hours (B)For the air forwarder is 2 hours and for the sea forwarder is 5 hours (C)For the air forwarder is 3 hours and for the sea forwarder is 6 hours (D)For the air forwarder is 3 hours and for the sea forwarder is 5 hours

32. What is the required guarantee deposit, a sea forwarder must submit for registration with Customs? (A)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 300,000. (B)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 400,000. (C)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 250,000. (D)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 300,000.

33. When declaring online, if the import cargoes carried are not included in the cargo manifest, the manifest may be corrected at Customs with a justifiable reason within which time period after the vessel or plane has arrived? (A)By shipping, within 120 hours, by air transport, within 72 hours (B)By shipping, within 72 hours, by air transport, also within 72 hours (C)By shipping, within 120 hours, by air transport, also within 36 hours (D)By shipping, within 72 hours, by air transport, also within 36 hours

34. The bonding operations of Science Parks( A ), Bonded Warehouse( B ) and Logistics Center( C ) were supervised by which government agency? (A)A: National Science and Technology Council, B: Ministry of Finance, C: Ministry of Finance (B)A: Ministry of Finance, B: Ministry of Finance, C: Ministry of Finance (C)A: National Science and Technology Council, B: Ministry of Finance, C: National Science and Technology Council (D)A: Ministry of Finance, B: National Science and Technology Council, C: Ministry of Finance

35. What preferential measures can Customs adopt for goods imported by a duty-payer with AEOS status? (A)Goods with a declared Customs Value less than NTD 10 million may be released without documentation examination. (B)Goods with a declared Customs Value more than NTD 10 million may be released without both documentation examination and physical inspection. (C)Goods with a declared Customs Value less than NTD 100 million may be released without documentation examination. (D)Goods with a declared Customs Value more than NTD 100 million may be released without both documentation examination and physical inspection.

36. Which government agency is responsible for the “Act for the Establishment and Management of Free Trade Zones” and the “Regulations Governing Customs Clearance for Goods in Free Trade Zones”? (A)The first is the Ministry of Foreign Affairs and the second is the Ministry of Finance. (B)The first is the Ministry of Economics and the second is the Ministry of Finance. (C)The first is the Ministry of Transportation and Communications and the second is the Ministry of Finance. (D)The first is the Ministry of Finance and the second is also the Ministry of Finance.

37. What is the term commonly used to refer to the International Convention on the simplification and harmonization of customs procedures, which was adopted by the Customs Co-operation Council in 1973? (A)Kyoto Convention (B)Tokyo Convention (C)Paris Convention (D)Brussel Convention

38. According to Article 18 of the Customs Act, when the concerned duty-payer provides a pre-entry declaration along with all required documentation, which imported air cargo may be examined and released alongside the aircraft by Customs with special consideration? (A)frozen foods, computer chips, live animals and hazardous goods (B)fresh foods, perishable goods, electronic equipment and auto parts (C)fresh foods, perishable goods, live animals and hazardous goods (D)Frozen food, computer chips, electronic equipment and hazardous goods

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